Who needs a business tax application (BT-1): registered retail merchant certificate, withholding account in Indiana?

Issued by Indiana Department of Revenue, through INBiz, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Indiana

The Indiana table lists this for every kind of business.

Register before the first sale and post the certificate at each location. Indiana sales tax is a flat 7% with no local add-on, but many counties levy a 1% or 2% food and beverage tax on restaurant sales that is filed with the state return. Employers also withhold county income tax by the employee’s county of residence.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Indiana Department of Revenue, through INBiz.

Sources and dates

Department of Revenue INTIME business guide and new and small business handbook; form BT-1; Indiana Code 6-2.5-8-1. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.